Chapter 8: Example 2

Cost-volume analysis
Enter
Enter the
the fixed
fixed and
and variable
variable costs
costs for
for the
the options
options in
in
the
the data
data area.
area. You
You may
may enter
enter aa volume
volume atat which
which to
to
perform
perform aa volume
volume analysis.
analysis.

Data Cost-volume an
Cirebon Semarang Surabaya
Fixed cost 200000 180000 170000 300000

Variable cost 0.6 1.5 2.1 250000

200000
180000

$
200000
170000
150000
Volume(optional)
100000
50000
Results
0
Breakeven points Units Dollars 0 8000 16000 24
Cirebon vs. Semaran 22222 213333 Un
Cirebon vs. Surabaya 20000 212000
Cirebon Semaran
Semarang vs. Suraba 16667 205000

Volume analysis @ units

Cirebon Semarang Surabaya
Total cost $ 200,000.00 $ 180,000.00 $ 170,000.00

Graph
Units Cirebon Semarang Surabaya
0 200000 180000 170000
44444.4444444444 226667 246667 263333
 Cost-volume analysis

300000 263333
246667
250000 226667
200000
180000
$

200000
170000
150000
100000
50000
0
0 8000 16000 24000 32000 40000 48000
Units

Cirebon Semarang Surabaya